Mangalam Gold vs. The State Tax Officer (Ib) - Kerala High Court, 07 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUE AY, THE 07TH DAY OF JANUARY 2020 / 17TH POUSHA, 1941 WP(C).No.19 OF 2020(B) PETITIONER: M/S.MANGALAM GOLD NJATTUVETTY COMPLEX, OLLUKKARA, THRISSUR, REPRESENTED BY ITS PARTNER, BESTIN P.JOSE. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, THRISSUR-680001. 2 THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. SMT.TUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C) No.19 of 2020 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.19 of 2020 =========================== Dated this the 07th day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P4 stay petition, along with Ext.P3 petition to condone delay. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Smt.Thushara James, learned Government Pleader appearing for the respondents.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 1st respondent shall take up the matters in Ext.P3 delay condonation application and Ext.P4 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall

W.P(C) No.19 of 2020 3 pass orders on those applications without much delay, preferably within a period of six weeks from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid delay condonation and stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd

W.P(C) No.19 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 16.10.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2017-18 DATED 21.12.2019. EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.12.2019. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.12.2019.